noun
occupational tax; business license tax
A tax levied on the privilege of conducting a business or occupation, typically a local tax in Japan.
営業免許税は、事業を営む許可に対して課される地方税です。
The occupational tax is a local tax imposed on the license to conduct a business.
事業税 is a prefectural tax on business income, while 営業免許税 is a tax on the license itself.
Compound of 営業 (business), 免許 (license), and 税 (tax). The term is a straightforward legal compound with no obscure historical derivation.